Sales Tax Information
Build.com, Inc. is located in California and we are obligated to collect California Sales Tax on any items shipped to destinations in California. We are not obligated to, and do not, collect sales tax on orders shipping to destinations outside of California.
For those customers purchasing from Build.com and shipping to California, Colorado, Oklahoma, South Dakota or Vermont:
We do not collect sales or use taxes in all states. For states imposing sales or use taxes, your purchase is subject to use tax unless it's specifically exempt from taxation. Your purchase is not exempt merely because it's made over the Internet or by other remote means. Many states require purchasers to file a sales/use tax return at the end of the year reporting all taxable purchases that were not taxed and to pay tax on those purchases. Details of how to file these returns may be found at the websites of your respective taxing authorities.
Sales Tax is collected for all orders shipping to California unless a valid resale certificate is presented prior to purchase. Current sales tax rate is 7.5%.
Colorado HB 1193, enacted in February 2010, requires online retailers to provide a detailed purchase report to customers with more than $500 of annual Colorado purchases by January 31 and to provide a summary purchase report with the total amount of each customer's annual Colorado purchases to the Colorado Department of Revenue by March 31. This law is currently the subject of a legal challenge brought by the Direct Marketing Association and others. In the meantime, the U.S. District Court has suspended enactment of the law while the legal challenge proceeds.
Sales Tax is collected for all orders shipping to Iowa unless a valid resale certificate is presented prior to purchase. Current sales tax rate is 6.0% plus a 1% local option tax in some jurisdictions.
Persuant to H.B. 440, we are required to provide notice that Build.com is not required to and does not collect Kentucky sales or use tax. Any purchases made may be subject to Kentucky use tax unless the purchase is exempt from taxation in Kentucky. Purchases are not exempt merely because they are made over the internet, by catalog, or by other remote means. Kentucky requires Kentucky purchasers to report all purchases of tangible personal property that is not taxed by the retailer and pay use tax on those purchases unless exempt under Kentucky law.
For Oklahoma purchasers, the tax may be reported and paid on the Oklahoma individual income tax return [Form 511] or by filing a consumer use tax return [Form 21-1]. The referenced forms and corresponding instructions are available on the Oklahoma Tax Commission website, http://www.tax.ok.gov. We are required to provide the notice above for Oklahoma purchases based on Oklahoma law (HB 2359) enacted in June 2010.
For South Dakota purchasers, the tax may be reported and paid on the South Dakota use tax form. The use tax form and corresponding instructions are available on the South Dakota Department of Revenue website. We are required to provide the notice above for South Dakota purchases based on South Dakota law (SB 146) enacted in April 2011.
For Vermont purchasers, the tax may be reported and paid on the Vermont use tax form. The use tax form and corresponding instructions are available on the Vermont department of taxes website. We are required to provide the notice above for Vermont purchases based on Vermont law (H 436) enacted in May 2011.
Please be aware that purchases shipped to Tennessee may be subject to Tennessee Use Tax (T.C.A. § 67-6-210) unless an exemption exists under Tennessee law. A sale is not exempt under Tennessee law because it's made through the Internet. Payments of applicable Tennessee use tax may be made through the Tennessee Department of Revenue website at http://tn.gov/revenue/faqs/salesandusefaq.shtml.
Please be aware that you may owe South Carolina Use Tax on your purchases. You may visit http://www.sctax.org to pay the use tax or you may report and pay the tax on your South Carolina Income Tax Form. We are required to provide this notice based on South Carolina law Section 12-36-2691(E)(1).
If tax has been charged on a recent order and you need to take advantage of your tax exempt status, Customer Service can facilitate a refund. You will need a copy of your California Resale Certificate (www.boe.ca.gov/pdf/boe230.pdf) and your Seller's Permit.
How to submit this information:
Please submit the necessary information by fax in order to receive a refund of California Sales Tax. Our fax number is (530) 566-1893. Please include the following:
- Your eight-digit order number
- Email address
- Acceptable proof of your exempt status (as outlined above)
- The name of the organization that purchased the items
- Mark your fax "Attn: Build.com Tax Exempt"
United States Government Purchasers:
Sales tax does not apply to purchases made by the United States Government. In order to document that a sale has been made to the U.S. Government, we need to obtain a copy of one of the following:
- Federal tax ID certificate
- Certificate of exempt status
- Government Voucher
- Check from the U.S. Government payable to Build.com
Effect of the Internet Tax Freedom Act
Sales Tax is only collected for orders shipping to California. Current sales tax rate is 7.5% (as of January 2013).
- Credit cards: VISA, MasterCard, Discover, and American Express. Your card must have a verifiable billing address.
- V.me: Securely store your payment and shipping information in V.me by Visa, so you don’t have to enter it again the next time your checkout on any website where V.me is accepted.
- Google Checkout: Your final checkout is processed by Google, which allows you to have all Google Checkout orders with us and any other Google Checkout online merchant in one place. Visit http://checkout.google.com.
- PayPal: PayPal allows members to have one personal account linked to any bank account or credit card for easy payment. Visit http://www.paypal.com.
- Amazon Payments: Using one account, you’re able to send money to family or friends, receive money, or make payments toward a purchase. Signing up for an account is simple. For more information, visit: https://payments.amazon.com/sdui/sdui/home.
- Check: Once you've created your cart on one of our sites, contact us by phone and we'll help process your order.
- Wire transfers: We accept wire transfers for orders over $1,000. As with check orders, please contact us by phone so we can help process your order.